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  • 學位論文

企業併購下勞工處理問題之研究-以職工福利金制度為中心

A Study on the Resolution of Labor Issues Arising from Enterprise’s Mergers and Acquisitions-Focused on the Employee Welfare Fund System

指導教授 : 郭玲惠
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摘要


企業為追求成長、增加競爭力,獲取更多之利潤,藉由併購之手段達其目的,勞工相對於雇主而言,係處於資訊不透明,且對於併購活動並無置喙之餘地,故企業併購時,勞工之相關權益應予重視。企業併購法中對於勞工之商定留用、資遣費以及退休金等有作相關規範,但對於職工福利金之處理卻未明文,故須回歸適用職工福利金條例,惟限於職工福利金條例規範有所不足,於實際運作上,產生許多問題,且學說與判決對此部分亦較少討論。但得否分配職工福利金,以及如何分配,對於勞工權益影響重大,且其亦會影響併購者之併購意願,故於企業併購時職工福利金應如何妥善處理,實有探究之必要。 本論文第一章先就研究動機、研究方法、研究範圍與限制、文獻回顧等,作一概略之介紹。於第二章企業併購之內涵與規範,主要之重點在於企業併購法與其他法制之競合,探討企業併購法與公司法、勞動基準法、民法、大量解僱勞工保護法等競合時,其適用之順序為何,且若其間產生衝突時,應如何調和。 第三章與第四章為本論文之重點,第三章職工福利委員會可能之組織型態,分別分析財團法人、社團法人、公益信託以及非法人團體之要件與性質,再與現行法所規範之職工福利委員會相作比較,嘗試推論岀職工福利委員會之本質,並且將職工福利委員會套入各該組織時,其是否產生適用上之衝突、困境,以及優缺點。 第四章企業併購下職工福利金之處理問題,先探討職工福利金之性質為何,進一步討論其歸屬與給付之主體,並且釐清何者係屬職工福利金條例第9條之1第2項所稱之離職職工,亦即如何認定給付客體。此外,職工福利金之發放計算基準為何,因法未明文,故其由何人決定、如何決定皆有疑問。最後,以美國法於企業併購時勞工相關問題之處理方式,及員工福利計畫,與我國相作比較。 第五章結論與建議,統整歸納第二章至第四章研究之心得與結論,並且嘗試提出俢法建議,以及外國法中得以作為參考之部分。

並列摘要


Regulations regarding agreed labor retention, severance pay and pensions are provided in Business Mergers and Acquisitions Act. Nonetheless, Business Mergers and Acquisitions Act does not stipulate on employee welfare fund, thus Employee Welfare Fund Act must be referred to when dealing with relevant issues. Despite the fact that Employee Welfare Fund Act may be a reference in terms of employee welfare fund, there are loopholes which results in many problems in practice. The loophole of the doctrine is the issue that is rarely discussed either by scholars or by practitioners. Whether labors can or cannot assign the employee welfare fund, and how to allocate the welfare are both issues that will significantly impact labors’ rights. In addition to labors’ rights, this will affect the willingness of acquirers when proceeding an acquisitions. Therefore, employee welfare fund is an issue that needs to be further explored and solved when it comes to merger and acquisition. Chapter 3 and Chapter 4 are the thesis focus. Chapter 3 mainly discusses the possible types of organization that Employee Welfare Committee may be. In order to do so, the elements and nature of foundations, corporations, charitable trusts and unincorporated associations must be analyzed, and then the existing regulations of the Employee Welfare Committee will be compared with the above analysis. With the above analysis and comparison, I try to infer the nature of the Employee Welfare Committee, and to examine whether any of the above types of organization is applicable to the Employee Welfare Committee. Moreover, the conflicts, difficulties and disadvantages that each type of organization may occur will be discussed as well. Chapter 4 Resolution of employee welfare fund issues arising from Enterprise’s Mergers and Acquisitions, the nature of employee welfare fund will be first explored, and then the ownership and payment body of the fund will be further discussed so as to construe the “the employees leaving their jobs” provided in Article 9-1 of Employee Welfare Fund Act. In other words, the last part of Chapter 4 is to identify to whom the payment shall be made. Moreover, how the payment will be calculated, what is the basis of the calculation, and who has the authority to decided on the calculation, these are the issues that have not yet been stipulated by law, and this will be discussed in Chapter 4 as well.

參考文獻


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被引用紀錄


蔡鈴鈴(2016)。企業併購效益評估之個案研究 —以聯發科集團之企業併購策略為例—〔碩士論文,國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201614054827

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